IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
숫자 200317017 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/25/2003
숫자 200317016 UILC 274.14-00 주제 Percentage Disallowance for Meals and Entertainment Deductions 출시일 04/25/2003
숫자 200317015 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/25/2003
숫자 200317014 UILC 453.08-00 주제 Revocation of Elections 출시일 04/25/2003
숫자 200317013 UILC 2632.01-00 주제 Time and Manner of Allocation 출시일 04/25/2003
숫자 200317013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/25/2003
숫자 200317012 UILC 2632.01-00 주제 Time and Manner of Allocation 출시일 04/25/2003
숫자 200317012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/25/2003
숫자 200317011 UILC 721.00-00 주제 Nonrecognition of Gain or Loss on Contributions 출시일 04/25/2003
숫자 200317011 UILC 1041.00-00 주제 Transfers of Property Between Spouses or Incident to Divorce 출시일 04/25/2003
숫자 200317010 UILC 1362.01-03 주제 Late Elections 출시일 04/25/2003
숫자 200317009 UILC 118.01-02 주제 Nonshareholder Contributions 출시일 04/25/2003
숫자 200317009 UILC 118.02-00 주제 Contributions in Aid of Construction 출시일 04/25/2003
숫자 200317008 UILC 2057.00-00 주제 Bequests, Etc. to Certain Minor Children (Repealed 1981) 출시일 04/25/2003
숫자 200317008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/25/2003
숫자 200317007 UILC 1362.01-03 주제 Late Elections 출시일 04/25/2003
숫자 200317006 UILC 1362.01-03 주제 Late Elections 출시일 04/25/2003
숫자 200317005 UILC 118.00-00 주제 Contributions to the Capital of a Corporation 출시일 04/25/2003
숫자 200317005 UILC 118.01-02 주제 Nonshareholder Contributions 출시일 04/25/2003
숫자 200317005 UILC 118.01-03 주제 Section 362 Basis Rule 출시일 04/25/2003
숫자 200317004 UILC 1362.02-03 주제 Passive Investment Income 출시일 04/25/2003
숫자 200317003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/25/2003
숫자 200317002 UILC 1362.02-03 주제 Passive Investment Income 출시일 04/25/2003
숫자 200317001 UILC 1362.01-03 주제 Late Elections 출시일 04/25/2003
숫자 200316044 UILC 414.08-00 주제 Church Plan 출시일 04/18/2003